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<title>03. 브라질현대 전결</title>
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    	<span>추가예산 전결사항</span>
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        <th scope="col" rowspan="2">조직 구분</th>
        <th rowspan="2" scope="col">업무내용</th>
        <th colspan="4" scope="col">전결권</th>
        <th rowspan="2" scope="col">비고</th>
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          <th scope="col">팀장<br /><span class="f_normal f11">(현지인)</span></th>
          <th scope="col">부서장<br /><span class="f_normal f11">(현지인)</span></th>
          <th scope="col">부문장<br /><span class="f_normal f11">(주재원)</span></th>
          <th scope="col">법인장</th>
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        <td>전부문 공통</td>
        <td class="none_left tit1">1. 예산한도 초과 경우</td>
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        <td class="none_left tit2">1) 직접비</td>
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        <td class="none_left tit3">- 기존 예산의 10% 이내</td>
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        <td class="none_left tit4">(1건당 R$ 700 미만)</td>
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        <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
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        <td class="none_left tit4">(1건당 R$ 700 이상)</td>
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          <td class="none_left tit3">- 기존 예산의 10% 초과</td>
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          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
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          <td class="none_left tit2">2) 간접비 및 판매관리비</td>
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          <td class="none_left tit3">- 기존 예산의 10% 이내</td>
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          <td class="none_left tit4">(1건당 R$ 400 미만)</td>
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          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
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          <td class="none_left tit4">(1건당 R$ 400 이상)</td>
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          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
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          <td class="none_left tit3">- 기존 예산의 10% 초과</td>
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          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
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          <td class="none_left tit2">3) 유·무형자산의 취득</td>
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          <td class="none_left tit3">- 기존 예산의 10% 이내</td>
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          <td class="none_left tit4">(1건당 R$ 700 미만)</td>
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          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
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          <td class="none_left tit4">(1건당 R$ 700 이상)</td>
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          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
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          <td class="none_left tit3">- 기존 예산의 10% 초과</td>
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          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
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          <td class="none_left tit1">2. 예산외 항목의 경우</td>
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          <td class="none_left tit2">1) 1건당 R$ 400 미만</td>
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          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
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          <td class="none_left tit2">2) 1건당 R$ 400 이상</td>
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          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
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  <p class="advice"><span class="b f_blue2">도움말</span><br />
  1) 기타 예외적인 사항의 경우, 경영지원부/기획관리부와 사전에 협의하여 결정함.<br />
  2) 추가예산 전결사항은 반드시 사전에 품의를 득한 후 집행하여야 함. 다만 R$100 미만은 사후보고가 가능함.</p>
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